Sistem dan Prosedur Penjualan Tunai RPK (Rumah Pangan Kita) pada Perum BULOG Subdivre Surabaya Utara

Perum BULOG is one of the state-owned companies working in the field of food logistics. The scope of industrial business includes logistics business, survey and pest eradication, provision of plastic sacks, transportation business, food commodity trading and retail business. The purpose in making this final task is to find out whether the RPK cash sales accounting system and procedures (Rumah Pangan Kita) applied to Perum BULOG Subdivre North Surabaya in conducting cash sales transactions have produced reliable and appropriate information until the future. In this final task the author uses descriptive research methods, that is which uses documentation and observation techniques by comparing the theoritial foundation with the systems and procedures applied in Perum BULOG Subdivre North Surabaya so that a conclusion can be drawn. The results of this study are to find out the accounting system and procedures for cash sales of Rumah Pangan Kita (RPK) applied at Perum BULOG Subdivre North Surabaya, related functions, documents used, accounting records used, network procedures that make up the system, and system internal control in Perum BULOG Subdivre North Surabaya. Based on this research, the author provides suggestion in the procedure for depositing cash to the bank which is carried out every two days, according to the author, it is better to make a deposit to the bank every day so that things don’t happen such as theft or disasters such as fires. Keywords : Systems, Procedures, Cash Sale